The tariff classification of footwear from Taiwan

N260481 January 16, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO: 6404.19.9030 Edward E. Foster Cole Haan 150 Ocean Road Greenland, NH 03840 RE: The tariff classification of footwear from Taiwan Dear Mr. Foster: In your letter dated December 12, 2014, you requested a tariff classification ruling. The submitted sample, identified as style number C21097 “Proto,” is a men’s closed toe/closed heel, lace-up shoe consisting of a textile upper with a wingtip design and an outer sole of rubber or plastics. The tongue is attached to the upper on both sides with elastic gore. The elastic serves to hold the tongue in place and the functional laces must be tied and untied to use the shoe properly. You provided an F.O.B. value over $12/pair. The applicable subheading for style number C21097 “Proto” will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports or athletic footwear; other: valued over $12.00/pair: for men. The rate of duty will be 9 percentage valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division